236: Resolution on Illicit Capital Flight from Africa

The
African Commission on Human and Peoples’ Rights, meeting at its 53rd
Ordinary Session held from 9 to 23 April 2013 in Banjul, The Gambia;

Recalling the provisions of Article 45 (1) (b) of the African
Charter on Human and Peoples’ Rights which provides that the Commission shall “ formulate and
lay down, principles and rules aimed at solving legal problems relating to
human and peoples’ rights and fundamental freedoms upon which African
governments may base their legislation”;

Taking into cognisance the establishment by the United Nations Economic
Commission for Africa of a High-Level Panel on Illicit Financial Flows from
Africa to determine the nature, pattern, scope and channels of illicit
financial outflows from the continent; sensitize African governments, citizens,
policy makers, political leaders and development partners to the problem;
mobilize support for putting in place rules, regulations, and policies to curb
illicit financial outflows; and influence national, regional and international
policies and programmes on addressing the problem of illicit financial outflows
from Africa;

Recognising that illicit capital flight undermines the capacity of
State Parties to implement the African Charter on Human and Peoples’ Rights and
to attain the Millennium Development Goals;

Noting that illicit capital flight by both multinational
companies and individuals from Africa leads to the loss of billions of US
dollars every year;

Deeply concerned that Africa is embroiled in a vicious circle of
poverty, malnutrition, diseases and death because its revenue potential is
being drained by multinational companies and individuals throughexploitation of
the loopholes and weaknesses of laws and of the monitoring system;

Conscious that without adequate resourcesthe respect, protection
and implementation of human rights enshrined in the African Charter on Human
and Peoples’ Rights will remain illusory;

Conscious that foreign aid is a short-term, unsustainable and unreliable
form of revenue, this requires State Parties to take measures to create a
revenue base;

Recognising the need for State Parties to develop and implement
robust and efficient tax collection systems;

Noting that human rights cannot be fully achieved without the
availability of resources;

Concerned that State Parties have repeatedly invoked lack of
financial resources to effectively implement charter based human rights;

Convinced that the conduct of an in-depth study on the impact on
human rights of illicit capital flight from Africa will contribute to the
development of effective human rights-based measures and solutions;

Requests the Working Group on Economic, Social and Cultural
Rights in Africaand the Working Group on Extractive Industries, Environment and
Human Rights Violations in Africa to undertake an in-depth study on the impact
of illicit capital flight on human rights in Africa;

Calls upon civil society and other stakeholders to
support the work of the Joint Study Group;

Calls
on State Parties, to
examine their national tax laws and policies towards preventing illicit capital
flight in Africa.